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    <title>What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job worker?</title>
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    <description>The principal is entitled to claim Input Tax Credit on inputs or capital goods sent to a job worker, whether first brought to the principal&#039;s business or sent directly to the job worker, provided the goods are received back by the principal or supplied from the job worker&#039;s premises within prescribed time limits of one year or three years from dispatch.</description>
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      <description>The principal is entitled to claim Input Tax Credit on inputs or capital goods sent to a job worker, whether first brought to the principal&#039;s business or sent directly to the job worker, provided the goods are received back by the principal or supplied from the job worker&#039;s premises within prescribed time limits of one year or three years from dispatch.</description>
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